Audit 299712

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted: - 53 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). - 12 of 60 students’ enrollment statuses were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS). - 59 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Questioned Costs There are no questioned costs associated with this finding. Context We tested a non-statistical sample of 60 student status changes of a total 287 changes reported by the District during the 2023 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Repeat Finding (Yes or No) No RecommendationThe District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – 10 of the 60 Return to Title IV calculations were incorrectly calculated due to an error in the count of scheduled breaks entered into the financial aid software. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of 60 Return to Title IV calculations of a total 185 calculations performed by the District during the 2023 fiscal year. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) No Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe. Additionally, the District should implement procedures to ensure that the academic calendar loaded in the financial aid software is accurate and based on the most up to date information. The District should also implement procedures to ensure that the correct student status is utilized in the calculation of Return to Title IV.